Article 309. Method based on transaction value of identical goods

The method based on transaction value of identical goods provides that the transaction value of identical goods shall be taken as the basis for determining customs value of goods imported into the customs territory.

Identical goods are:

the same as evaluated goods in terms of physical characteristics, quality and market reputation;

produced in the same country as the evaluated goods and sold for import into the Republic of Uzbekistan;

manufactured by the same individual as evaluated goods.

Goods shall not be considered identical if the transaction value includes the cost of project design, R&D, decoration, design, sketches or drawings made in the Republic of Uzbekistan.

Slight differences in appearance cannot serve as a basis for refusal to consider the goods as identical if otherwise such goods comply with the conditions of this Article.

The transaction value with identical goods shall be taken as the basis for determining the customs value of the evaluated goods if these identical goods are imported into the customs territory:

within ninety calendar days prior to import of evaluated goods;

approximately in the same quantity and/or on the same commercial terms.

If there are no cases of import of goods into the customs territory in the same quantity and under same commercial conditions, the value of identical goods imported in a different quantity and under different commercial conditions can be used with transaction price adjusted taking into account these differences.

If the cost of expenses specified in paragraph "a" of part one of Article 304 of this Code for identical goods significantly differs from the cost of such expenses for evaluated goods due to the difference in distance and transport modes, the customs value, which is determined at the transaction price with identical goods, should be adjusted accordingly.

Adjustment of the customs value of the evaluated goods must be made by a declarant or customs broker based on reliable and documented information.

When applying the method for transaction value with identical goods, if several transactions with identical goods are identified, then the lowest transaction with identical goods shall be used to determine the customs value of the evaluated goods.